Secondary authorities should always be cited when documenting tax research conclusions.

Name: Secondary authorities should always be cited when documenting tax research conclusions.
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Secondary authorities, such as tax services, newsletters, or articles, can provide valuable insights and explanations but are not mandatory to cite. Primary authorities, like statutes, regulations, and court decisions, are the essential sources to cite when documenting tax research conclusions.

Secondary Authorities Should Always Be Cited When Documenting Tax Research